Persons Who Are Required or Who May Secure Taxpayer Identification Number (TIN)

Based on Revenue Regulations No. 11-2008 Section 3 (B), provides or stated the Persons who are required or who may secure Tax Identification Number (TIN) as follows:

1. Every persons subject to any national internal revenue tax namely: income tax, estate tax and donor's taxes, value-added tax, percentage tax, excise tax, and documentary stamp tax, including its branches;

2. Any person who, although exempt from the imposition the taxes is required to withhold taxes on account of his/its income payments made to taxable individuals or entities;

3. Pursuant to Section 236(J) of the Code, as amended, any person required under the authority of said Code, as amended, to make, render or file a return, statement or other document whereby he/it is rquired to indicate his/its TIN in such return, statement or document filed with the BIR for his/its proper identification for tax purposes, and which he/it shall indicate in certain documents, such as, but not limited to the following:

a. Sugar quedans, refined sugar release order or similar instruments to reflect the TIN of the owner or seller of the sugar;

b. Domestic bills of lading to reflect the TINs of the ships and consignees of commercial value shipment;

c. Documents to be registered with the Registry of Deeds or Assessor's Office, to reflect the TINs of owners;

d. Registration certificates of transportation equipment by land, sea or air, to reflect the TINs of owners;

e. Documents to be filed or registered with the Securities and Exchange Commission (SEC);

f. Building construction permits to reflect the TINs of owners and contractors of buildings and civil works;

g. and others...

4. Any person required to secure TIN by reason of the provisions of Executive Order No. 98. - as prescribed by this law, persons, whether natural or juridical, dealing with all government agencies and instrumentalities, including Government-Owned and/or controlled Corporations (GOCCs), and all Local Government Units (LGUs), are thereby required to incorporate the Taxpayer Identification Number (TIN+) in all forms, permits, licenses, clearances, official paper and documents which they secure these government agencies, instrumentalities including GOCCS and LGUs.

Section 2 (D) of the regulations, Taxpayer Identification Number (TIN) shall pertain to the reference index number issued and assigned by the BIR to each and every person registered in its database. In all of the business and/or personal transactions of the registered person whether these be with government office or otherwise, this reference index number is required to be indicated.

The TIN comprises of a 9 to 13 digit numeric code where the first 9 digits is the TIN proper and the last 4 digits is the branch code (in case of business entities).

A TIN for the estate of a deceased person under judicial settlement and/or a trust under an irrevocable trust agreement shall be secured separate from the TIN of the deceased person and/or trustee.

Issuance of TIN card for the first time shall be free of charge. Minors who are earning and shall be supplied with TIN.

Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/42151rr%20no.%2011-2008.pdf of the full text of the said regulations.